Almost Done! Tonight Section 14 Review Quiz Break Go over Quiz Group Question on W2’s!

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Presentation transcript:

Almost Done! Tonight Section 14 Review Quiz Break Go over Quiz Group Question on W2’s!

Payroll for U.S. Employees Working Abroad and Aliens in the United States Section 14

Overview Type of Employees Taxation Issues Exclusions Visas

Types of Employees Expatriate Non Resident Alien Resident Alien

Taxation Issues What is subject to Federal Income Tax Withholding (FITW)? What is subject to Social Security and Medicare? Who is covered by FUTA? Tax equalization plans Tax protection plans ITINs

What are these? Foreign Country Full Day Totalization Agreements Temporary Assignment Foreign Affiliate Foreign Earned Income US Income Tax Treaties

Where does the Employee live? Tax Home Domicile Bona Fide Residence Test Physical Presence Test

Exclusions Foreign Earned Income Exclusion Foreign Housing Cost Exclusion

Forms to Know Form 673 Form 2032 Form 2555 Form 1116 I – 9 Form 6166 Form 8802 W – 4 W – 9 W – 7

Types of Visas B – 1 D – 1 E – 1 E – 2 F – 1 H – 1B & H – 1C J - 1 L – 1A & L – 1B M – 1 O – 1 & O – 2 P – 1 Q R – 1 TN, NAFTA

Questions ?

Next Week 100 Question Post Test Final Wrap Up